https://www.taxtmi.com/caselaws?id=72100 Electronic gas lighters operating on the piezoelectric principle were treated as outside the tariff entry for mechanical lighters because the trigger only compressed the crystals and the spark was generated by an electrical phenomenon, not by direct mechanical ignition. The later amendment expressly adding electrical and electronic lighters, together with departmental and appellate practice, supported the view that the earlier tariff description did not cover these goods. The lighters were therefore classified under the residuary item rather than the mechanical lighter entry. en-us Tue, 17 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 18:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72100 Electronic gas lighters operating on the piezoelectric principle were treated as outside the tariff entry for mechanical lighters because the trigger only compressed the crystals and the spark was generated by an electrical phenomenon, not by direct mechanical ignition. The later amendment expressly adding electrical and electronic lighters, together with departmental and appellate practice, supported the view that the earlier tariff description did not cover these goods. The lighters were therefore classified under the residuary item rather than the mechanical lighter entry. Case-Laws Central Excise Tue, 17 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72100